GST applicable to Procuring Goods and Services from Third Parties for Maintenance of Apartments and Collecting Monies from its Members: AAR Karnataka

The Authority of Advance Ruling ( AAR )in Karnataka has ruled that, the activity of procuring Goods and Services from third parties for upkeep and maintenance of apartments and collecting the monies from its members to pay third parties is an activity liable to GST. The applicant, being an Apartment owners’ Association, have been engaged in providing maintenance and repairs of the c…